(1)
a) Salaries, wages and other similar remuneration paid by a
Contracting State, a federal state (Land) thereof or a political
subdivision or local authority thereof to an individual in
respect of services rendered to that Contracting State, federal
state (Land) or political subdivision or local authority shall be
taxable only in that Contracting State.
b) However, such salaries, wages and other similar remunera-
tion shall be taxable only in the other Contracting State if the
services are rendered in that other Contracting State and the
individual is a resident of that other Contracting State who:
i)
is a national of that other Contracting State; or
ii) did not become a resident of that other Contracting State
solely for the purpose of rendering the services.
(2)
a) Notwithstanding the provisions of paragraph 1, pensions and
other similar remuneration paid by, or out of funds which are
created by or to which contributions are made by, a Contract-
ing State, a federal state (Land) thereof or a political subdivi-
sion or local authority thereof to an individual in respect of
services rendered to that Contracting State, federal state
(Land) or political subdivision or local authority shall be tax-
able only in that Contracting State.
b) However, such pensions and other similar remuneration shall
be taxable only in the other Contracting State if the individual
is a resident of, and a national of, that other Contracting
State.
(3) The provisions of Articles 14, 15, 16 and 17 shall apply to
salaries, wages, pensions, and other similar remuneration in
respect of services rendered in connection with a business car-
ried on by a Contracting State, a federal state (Land) thereof or
a political subdivision or local authority thereof.
(4) The provisions of paragraphs 1 and 2 shall apply mutatis
mutandis to salaries, wages, pensions, and other similar remu-
neration paid by the Goethe Institute (Goethe-Institut), the Ger-
man Academic Exchange Service (Deutscher Akademischer
Austauschdienst) or other similar institutions as may be agreed
upon between the Governments of the Contracting States
through an exchange of diplomatic notes to an individual in
respect of services rendered to them. If, however, such remuner-
ation is not taxed in the Contracting State where the institution
was founded, the provisions of Article 14, 15, 16 or 17, as the
case may be, shall apply.
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This source supplies German and English versions. The signing clause also identifies Japanese as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-japan-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2026-01-01
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 | de-japan-2016-base | de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25 | Article 18 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-japan-2016-base/en/articles/article-18/
Source, edition and limits
Source edition
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This source supplies German and English versions. The signing clause also identifies Japanese as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-japan-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2026-01-01
Text language and status
en · authentic-language-transcription · machine-transcription